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of <h1>Tripura Gov't Issues Circular on GST Composition Option Denial, Ensures Uniform Implementation u/s 168.</h1> The Government of Tripura issued Circular No. 22/2018-GST (State) on December 31, 2018, addressing the denial of the composition option by tax authorities and its effective date. This circular follows the Department of Revenue's Circular No. 77/51/2018-GST, dated the same day, aiming for uniform implementation of GST provisions. The Chief Commissioner of State Tax instructed relevant tax officials to adhere to these guidelines, as per the powers granted under section 168 of the Tripura State Goods and Services Tax Act, 2017, to ensure consistent application across all field formations.
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